search query: @author Armstrong, P. / total: 12
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| Author: | Hopper, T. Armstrong, P. |
| Title: | Cost accounting, controlling labour and the rise of conglomerates. |
| Journal: | Accounting, Organizations and Society
1991 : VOL. 16:5/6, p. 405-438 |
| Index terms: | MANAGEMENT ACCOUNTING COST ACCOUNTING FINANCIAL CONTROL ACCOUNTING HISTORY |
| Language: | eng |
| Abstract: | Examination of major deficiencies in conventional historical studies of cost and management accounting and prospects for their resolution. Cost theory. Microeconomics. Control, efficiency and effort. Accounting information and the rational decision-making model. A labour process approach. Labour productivity. Capitalist development. Internal contract. Labour histories. Foremen. Standard cost systems and control of craft labour. Anti-unionism. Pricing policy. |
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